Audit Reports

2.3.6 Audit Criteria The audit findings have been benchmarked against th e following sources of criteria.  NEC General Guidelines (2010, 2015), Guidelines (No vember 2013) for Preparation of Annual Priority List of Projects, De tailed Project Reports.  Sanction orders issued by NEC and.........

151 CHAPTER - V GENERAL SECTOR 5.1 Introduction This chapter of the Report for the year ended 31 Ma rch 2018 deals with the audit observations relating to the State.........

133 CHAPTER - IV REVENUE SECTOR E 4.1 General 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Governmen t of Nagaland during 2017-18, the State’s share of net.........

Audit The financial statements of a government company ar e audited by the statutory auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 139 (5) or (7) of the Companies Act. These financial 1 Source: State Finance Accounts for.........

v) Physical and Financial Progress Report. vi) State PWD Code and Manuals, State Schedule of Rates (SSOR), Analysis of Rates. vii) General Financial Rules 2005, State Treasury Rules, Government Accounting Rules. viii) Audit Reports of Chartered Accountants, Audited Fin ancial Statements and.........

AWP&B Annual Work Plan & Budget 8. BDO Block Development Officer 9. BE Budget Estimate 10. BPL Below Poverty Line 11. C&AG Comptroller and Auditor General of India 12. CMO Chief Medical Officer 13. COPU Committee on Public Undertakings 14. CPM Critical Path Method 15. CSS Centrally Sponsored.........

copies of t he draft audit paragraphs and draft Performance Audits were sent to the Secretaries of the departments concerned by the Accountant General (Audit) with a request to furnis h replies within six weeks. Reply in respect of one compliance audit paragraph was no t received from the.........

the ev asion of tax 4.2.1 143 Inadmissible input tax credit 4.2.2 146 Inadmissible stock transfer leading to evasion of Tax 4.2.3 147 CHAPTER V – GENERAL SECTOR Introduction 5.1 151 Planning and Conduct of Audit 5.2 151 Compliance Audits FINANCE (TREASURIES AND ACCOUNTS DEPARTMENT).........

During 2017-18, no State Level Audit and Accounts C ommittee meeting was convened. 6.3 Outstanding Inspection Reports The Accountant General (Audit), Nagaland conducts p eriodic inspection of the Government Departments to test-check the transactio ns and verify the maintenance of important.........

results of the perf ormance audit and compliance audit of the departments of the Governme nt of Nagaland under the Social, Economic, Revenue and General Sectors viz., School Education Department, Public Works (Roads & Bridges) Departme nt and Finance Department (Treasury and Accounts). 3. The.........

The per capita GSDP of the State stood at ` 102810 against the country’s average of ` 129800 in the year 2017-18. The general data relat ing to the State is given in Appendix 1.1 Part D . Gross State Domestic Product Gross State Domestic Product (GSDP) is the market v alue of all.........

After verification, these should be forwarded to the Acco untant General (Accounts & Entitlement) within 12 months from the date of their sanction un less specified otherwise. As per Finance Accounts, Utilization Certificates in respect of 25 5 cases involving an amount of ` 865.30.........

(Paragraph 1.6.1)
In view of opening General Cash Balance (2017-18) ( ` 262.33 crore), the State could have considered restricting to need -based borrowings by utilizing the existing cash balances before resorti ng to market borrowings ( ` 1235.02 crore) at higher rates of interest..........

2.1.2 Audit of appropriations by the Comptroller and Aud itor General of India seeks to ascertain whether the expenditure incurred under va rious grants is within the authorisation given under the Act and that the expenditure requir ed to be charged under the provision of the.........